COVID-19 relief options and additional resources


Small Business and the Occupational Safety and Health Administration's (OSHA) Proposed Tuberculosis (TB) Rule

December 31, 2003 - Proposed rule, Occupation Exposure to Tuberculosis, withdrawn and OSHA does not plan to issue a final rule.

March 26, 2010 - Final rule, Regulation of Fuels and Fuel Additives: Changes to Renewable Fuel, published in the Federal Register.

May 26, 2009 - Proposed rule, Regulation of Fuels and Fuel Additives: Changes to Renewable Fuel, published in the Federal Register.

July 14, 2010 - Proposed rule, National Primary Drinking Water Regulations: Revisions to the Total Coliform Rule, published in the Federal Register

March 31, 2008  - Report of the Small Business Advocacy Review Panel on Revisions to the Total Coliform Rule

October 8, 2008 - Final rule, Control of Emissions from Nonroad Spark-Ignition Engines and Equipment, published in the Federal Register

May 18, 2007 - Proposed rule, Control of Emissions from Nonroad Spark-Ignition Engines and Equipment, published in the Federal Register

February 26, 2007 - Final rule, Control of Hazardous Air Pollutants From Mobile Sources, published in the Federal Register

March 29, 2006 - Proposed rule, Control of Hazardous Air Pollutants From Mobile Sources, published in the Federal Register

April 28, 2006 - Final rule, Transport of Emissions of Nitrogen Oxides (NOx) and Sulfur Dioxide (SO2) published in the Federal Register.

August 24, 2005  - Proposed rule, National Pollutant Discharge Elimination System for Cooling Water Intake Structures at Phase III Facilities published in the Federal Register.

June 16, 2006 - Final rule, National Pollutant Discharge Elimination System for Cooling Water Intake Structures at Phase III Facilities published in the Federal Register.

November 24, 2004 - Proposed rule, National Pollutant Discharge Elimination System for Cooling Water Intake Structures at Phase III Facilities published in the Federal Register.

Which Tax Form Should You File? Schedule C or the (Easier) Schedule C-EZ?

By Caron_Beesley, Contributor
Published: March 25, 2013 Updated: July 19, 2016

Schedule CIf you are a sole proprietor, any earnings you make or expenses you incur as a business owner are included as part of your individual annual tax return (Form 1040). To calculate exactly what to report on Form 1040, you must itemize all operational income and expenses on one of two forms – Schedule C or Schedule C-EZ.

But which one should you use and how do you file? Here’s what you need to know.

Who Should Use Schedule C?

Schedule C (Form 1040) Profit or Loss from Business is the federal tax form filed by most sole proprietors or one owner businesses. The form is used to report both income and losses during tax season.

Sole proprietorships are often considered new to business ownership. However, the truth is that over 70 percent of U.S. business are owned and operated by sole proprietors or sole traders.

Business owners who make very little, or even those who are trading at a loss, can also use schedule C.

What is Schedule C-EZ?

Schedule C-EZ is a simplified and abbreviated version of Schedule C (hence the “EZ” in the title) and can save eligible business owners time and trouble when reporting business income and expenses on the 1040 federal income tax form.

Should You File a Schedule C or Schedule C-EZ?

Businesses that are eligible to use the simpler Schedule C-EZ must meet the following criteria:

  • Your expenses are not greater than $5,000
  • You have no employees
  • You have no inventory
  • You are not using depreciation or deducting the cost of your home you can use Schedule C-EZ.

If you can check all these boxes, then Schedule C-EZ can make tax season a lot easier.

If you run a home-based business, to take advantage of the home office deduction you’ll need to use Schedule C. It may take longer, but the tax savings will be worth it.

What is the Process for Filing a Schedule C?

Start with good records – something you should be doing as a business owner from the get-go. Every expense, payment, receipt, tax form and loss needs to be recorded and kept separate from your own personal financial records (separate credit cards, for example, will ensure you can easily identify and track business costs).

Schedule C itself is filed annually as an attachment to Form 1040 – Individual Tax Return. The quickest and safest way to file is by IRS e-file—either online with commercial tax preparation software or through a tax professional who is an authorized IRS e-file provider.

Don’t Forget to Make Quarterly Estimated Payments

As a Schedule C filer, you also need to make quarterly estimated tax payments to cover your income tax (federal and state), social security and self-employment tax. This article explains the process: How To Calculate and Make Estimated Tax Payments.

Additional Information

These tips were drawn from the SBA Small Business Learning Center video series on financing topics (specifically Schedule C Profit or Loss from Business). Check out the Center for more free self-paced online training courses, quick videos, web chats and more to help small business owners explore and learn about the many aspects of business ownership.

Also check out SBA’s Filing and Paying Small Business Taxes Guide and the IRS Small Business and Self-Employed Center for more advice on tax matters.

About the Author:

Caron Beesley


Caron Beesley is a small business owner, a writer, and marketing communications consultant. Caron works with the team to promote essential government resources that help entrepreneurs and small business owners start-up, grow and succeed. Follow Caron on Twitter: @caronbeesley

Webinar on Cash Flow Management for 8(a) and HUBZone Firms

By TiffaniC, SBA Official
Published: March 21, 2013 Updated: March 21, 2013


Are you a small business certified in the U.S. Small Business Administration’s (SBA) 8(a) Business Development or Historically Underutilized Business (HUB) Zone program interested in learning how to better manage your business relationships? 

If so, you’ll be happy to know that the SBA is teaming up with Experian’s Business Information Services, the leading global information services provider, to launch BusinessIQ ExpressSM, an online cash flow management tool for small businesses certified in SBA’s 8(a) Program and HUBZone certified-firms.

The webinar will take place on April 2, 2013, from 2:00 – 3:00 p.m. EST, to help educate firms in SBA’s 8(a) Business Development and HUBZone programs on how can help to manage business relationships. 

All 8(a) and HUBZone firms can register for the event at:

BusinessIQ Express is an online cash flow management tool that provides small businesses with the resources to make quick and informed decisions on prospective customers’ ability to pay by providing insight on the financial health of the business.

The online tool will help small business owners to: 

  • evaluate prospective customers’ and suppliers’ ability to pay;
  • monitor business relationships with alerts and notifications of key changes; and
  • collect outstanding debts and avoid future losses. 

The 8(a) Business Development program is a nine-year program which provides socially and economically disadvantaged firms access to government contracting opportunities and specialized business training and counseling to help them become viable competitors in the federal marketplace. 

The HUBZone program helps small businesses located in economically depressed areas and urban and rural communities with high unemployment get contract assistance and promote job growth and economic development in their communities.   


About the Author:

Tiffani Clements

SBA Official

I'm a Public Affairs Specialist in the Office of Communication & Public Liasion and the media liaison for SBA's Office of Government Contracting.

Communication Converts Leads

By bridgetwpollack, Guest Blogger
Published: March 21, 2013

Honesty is the best policy. Adopting an attitude of being clear and upfront has many benefits in life, from reduced stress to better relationships, but it can also be valuable in your business and key to converting leads into real customers. SCORE mentors will tell you that developing an open and honest relationship with your leads is important for several reasons: - Honesty creates trust. If a lead feels comfortable sharing their needs and concerns, you can address them directly. - An honest dialogue will determine if your business is well suited for addressing their needs. - When choosing from multiple providers, a lead will choose the one that makes them feel most comfortable and capable of fulfilling their needs. If you are able to honestly communicate your business’ capability to the leads, it brings you much closer to closing the sale and gaining a customer. Converting leads into sales is really about being a good match for client needs and effectively communicating that pairing. Here are some tips for effectively communicating your business to your potential customer: KNOW YOUR COMPETITION AND KNOW WHERE YOU STAND If you’ve positioned your business correctly, then you offer something different than your competitors. But it’s important to stay on top of how your competitors are changing and evolving their products and services. Check out their websites, follow them on social media and stop by their retail location. This will allow you to communicate your uniqueness to your customers in an informative way. SEE WHAT YOUR CUSTOMERS SEE Remember – you are a consumer too. Put yourself in your customers’ shoes and think about things like “What’s the first thing I would want to see upon walking into a specific business?” If you’re having trouble seeing from that perspective because you are too close to your business, ask your friends, family and colleagues for their opinions. TAKE ONE STEP FURTHER If you’ve effectively communicated your business to a lead and their needs align with what you can offer—but they are still hesitant, you must nurture that lead. If this is your first time in sales, and for many small business owners it is, this can be an uncomfortable proposition. Think of lead nurturing efforts as friendly reminders. Here are some tactics for lead nurturing. See which works best for your customer base and your personality. 1. Be concerned 2. Be persistent 3. Remind of benefits GET FEEDBACK It is crucial to take stock of how your lead conversion efforts are working and modify as necessary. Solicit feedback from both successful and unsuccessful conversions to see what you’re doing right and where there’s room for improvement. For unsuccessful conversions, ask questions like, “Did we effectively communicate how we could meet your needs?” and “What caused you to choose another provider for this product/service?” For successful conversions, ask questions like, “What made you choose our business as your product/service provider?” As with most things in life, honesty about you and your business is the best policy.

About the Author:

Bridget Weston Pollack

Guest Blogger

Bridget Weston Pollack is the Vice President of Marketing and Communications at the SCORE Association. She is responsible for all branding, marketing, PR, and communication efforts. She focuses on implementing marketing plans and strategies to facilitate the growth of SCORE’s mentoring and trainings services. She collaborates with SCORE volunteers and develops SCORE’s online marketing strategy.


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